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i THE NEW MASSACHUSETTS 

Forest Taxation Law 

I EXPLAINED AND PRINTED IN FULL 




MASSACHUSETTS STATE FORESTER 

6 BEACON STREET, BOSTON, MASSACHUSETTS 



J 



THE NEW MASSACHUSETTS 

Forest Taxation Law 

EXPLAINED AND PRINTED IN FULL 




" It is believed that this law will popularize 
and encourage a future forest policy to be 
enjoyed, from the economic and aesthetic 
standpoint, by everybody. Let us, therefore, 
acquaint ourselves with its provisions." 

F. W. RANE, Stale J'oresfer. 

If 



MASSACHUSETTS STATE FORESTER 
6 BEACON STREET, BOSTON, MASSACHUSETTS 



6^? 






x<\' 



Approved by 
The State Boakd of Publication. 



O. of Dv 

UL 10 19 s 



INTRODUCTION 

The old system of taxing forest land, still in practice except 
where the new law, enacted this year, has been taken 
advantage of, which links both land and trees together, calUng 
them real property, is fallacious in theory and unjust in 
practice. The trees are a product of the land, a crop, or, 
in other words, an income, and should be taxed on the income 
basis, and not year after year while they are producing no 
revenue. It can be proved, further, that if the stand is put 
at its full value and taxed at the usual rates such tax will 
equal or nearly equal the entire annual increment of the forest, 
so that such a tax is confiscatory, and if apphed at its full 
force would result in the cutting down of every stick of timber 
in the country. It has been only the leniency or the neglect 
of the local assessors wliich permits the forest to stand. 

Although the problems of forest taxation have long been 
discussed by foresters, it is only recendy that the general 
public have taken an interest in the matter. Our State has 
been one of the first to take an interest in the subject, and 
as long ago as 1905 the General Court provided for a com- 
mission to study the problem of forest taxation. This com- 
mission made its report to the Legislature, but its work was 
without results, because it was found that the Constitution 
of the Commonwealth practically prohibited any change in 
the existing system. The energies of those interested in 
the forestry development of the State were then turned to 
amending the Constitution. This is a long process, and it 
was not until 1912 that the amendment which permits of 
a separate classification of forest land for purposes of taxa- 
tion was added to the Constitution. The Legislature 



promptly provided for a commission to report a law for the 
taxation of forest lands. This commission, consisting of 
W. D. Trefry, Tax Commissioner, Prof. Charles J. Bullock, 
Harold Parker, Charles H. Preston and F. W. Rane, State 
Forester, after investigation and study, reported the law 
which is found in this bulletin. This law was passed by 
the Legislature in the spring of 1914. 

Two main problems confronted the commission in pro- 
ducing this taxation law. First, to make a taxation system 
fair to the owner; and second, not to deprive the towns 
of needed revenue. Covering these points, and others not 
so important, made the law lengthy and somewhat complex, 
On this account the State Forester is herewith pubhshing 
the new ]aw, together with an outline and explanation of 
it, to hetp the interested landowner to understand it without 
the necessity of studying the entire act. 

Please understand that to get the advantages of this 
new law your forest lands must be registered; hence the 
advisabihty of action on your part. 



AN EXPLANATION OF THE NEW FOREST 
TAXATION ACT. 

Purpose of the New Act. 

The purpose of the act is to encourage the growing of 
timber in larger amount and to full maturity. The burden 
of the present system of taxation is such that much timber 
is cut before maturity, and no owner can plant trees with 
a reasonable assurance of a fair return ultimately on his 
investment. The proposed act does not exempt timberland 
from paying its fair proportion of taxes, but defers these 
taxes until the timber is cut, at wliich time these accumulated 
taxes are taken in the form of a percentage of the stumpage 
value. Similar laws are now in force in New York, Pennsyl- 
vania, Connecticut and Vermont. 

How the Act works. 

No owner of woodland is forced to take advantage of the 
act. It is entirely optional with each owner. If he desires 
its benefits he nmst apply to have his land registered. This 
is done by the city or town clerk, the timber and land being 
valued separately by the assessors, with an appeal if these 
figures seem unfair to the owner. 

Land which has wood big enough to sell, whether it is 
large enough to cut or not, will, when registered, be called 
wood lot. 

Land which has no salable wood will be called plantation. 

When land is registered it is not subject to ordinary taxa- 
tion, but instead is subject to certain new taxes imposed by 
this act. 



The New Taxes. 

There are three new taxes- substituted for the present tax, 
but these three together do not amount to as much as the 
present tax. 

They are called forest land tax, forest commutation tax 
and forest product tax. 

Forest Land Tax. 

All registered land will pay tliis tax every year; that is, 
an ordinary tax on the land at its value as though it were 
cut-over land. Such land is usually valued at $5 an acre, 
or less, and so this forest land tax would probably be about 
8 or 10 cents per acre each year at the most. 

Forest Commutation Tax, 

The smaller towns get a large part of their revenue from 
taxes on timberlands. This tax is devised to protect the town 
revenue. This commutation tax would only be paid by 
land registered as woodlot, not by plantations. (See defini- 
tions above.) 

In each town the amount of tax which the town derived 
from these registered woodlots in 1913 would be computed 
and distributed among these woodlots in proportion to the 
amount of timber on each when it was registered. In this 
way each town will get from these lands the same tax that 
it got in 1913, but no more. As the timber grows, this tax 
does not increase. The town cannot get an increase of revenue 
from these lands until the timber is cut. 

As fast as the timber is cut the commutation tax is pro- 
portionately reduced, and when as much has been cut as was 
on the land when registered, no commutation tax is there- 
after paid. Similar reductions are made in case of fire losses. 



Forest Product Tax. 

All registered land will pay this tax when timber is cut. 
The assessors must be notified before the wood is removed, so 
that they may measure it if they wish. Then once a year 
they will assess this tax on the wood that has been cut during 
the year — a certain percentage of the stumpage value — 6 
per cent, if a plantation, and from 1 to 6 per cent, for wood- 
lots, depending on the number of years the woodlot has been 
registered and enjoying the benefits of the act. 

Taxes on Woodlots. 

To state these taxes in another way, woodlots (that is to 
say, land having merchantable timber) will pay annually 
forest land tax, which will probably vary from 5 to 10 cents 
an acre; forest commutation tax, which will be about the 
same as the owner's tax was in 1913, less the forest land tax; 
and forest product tax when the trees are cut, which wull be 
1, 2, 3, 4, 5 or 6 per cent, of the stumpage value, according 
as the woodland has been registered for a short or long 
period, — 1 per cent, for each five years, until 6 per cent, is 
reached. 

Taxes on Plantations. 

Land which has no salable trees on it when registered, 
called plantation, will pay simply two taxes, — forest land 
tax, which will amount to, say, 5 or 10 cents an acre each, 
year, just the bare value of the land being taxed; and then a 
forest product tax of 6 per cent, of the stumpage value when 
the trees are finally cut. 



What does the Act require of an Owner after Regis- 
tration? 

It requires him to give the assessors notice before removing 
wood, so that they may estimate the amount. 

It requires him to send a report to the assessors once a year 
of the amount of wood and other products of the land. 

It requires him to keep his land working after it is registered. 
If portions are bare of trees, the State Forester may require 
him to re-seed or plant them. 

When he cuts off his whole crop he must either leave seed 
trees or scatter seed or set out new trees, — he can follow 
either method, at his option, — and if the land is not restocked 
within three years the State Forester may require him to re- 
seed it or plant it, as the owner chooses. 

When the crop is cut the owner must remove the slash, in 
order that adjoining owners may not have their fire risk in- 
creased. 

The removal of slash, the re-seeding and the planting must 
be done in accordance with the printed instructions published 
by tlie State Forester. 

What does the Act not require? 

It does not require an owner to manage his timberlands 
under the dictation of any one, except in two details, as above. 
He may let his timber grow for as few or as many years as 
he wishes. He may thin it or not, as he prefers. The entire 
management of the growing crop is left to him. 



What are the Advantages of Registration? 

The advantage for the owner of "woocllot" is the post- 
ponement of any real increase of tax above what he paid in 
1013, until the crop comes in. 

Is this enough advantage to be worth while? We beheve 
tliat it is. Every owner of a good stand of pine knows that 
the valuation may be raised very largely by the assessors at 
any time, and that a tax on its full value will force him to 
cut within a few years. It is worth while to keep the tax at 
the 1913 figure, paying 1 or 2 per cent, of the stumpage value 
five or ten years later when the timber is cut. 

The advantage to the owner of "plantation" is that he 
pays practically no tax until the timber is cut. He is not 
required to spend his own money each year, losing interest on 
it for, say, fifty years before getting a return. 

An advantage that owners of both plantation and woodlot 
will enjoy is that if fire destroys the crop when half or three- 
quarters mature they wall not be out of pocket for what they 
would have paid in taxes under the present sj'^stem of taxation. 
If a fire occurs the loss is shared by the State and the owner; 
the State loses the taxes, the owner loses his crop. 

Lastly, this act permits a man to figure out in advance just 
what, at the maximum, his crop of timber will cost him, taxes 
included, and thus see a reasonable chance of a fair return 
on his investment. The two great uncertainties that make 
forest investments to-day rather a gamble are fire risk and 
the uncertainties of taxation. Fire risk we are reducing 
slowly but surely. This act will entirely eliminate the uncer- 
tainties of taxation. 



10 



THE NEW TAXATION LAW, A BRIEF OUTLINE. 

Section 1. — Division of land into woodlot or plantation. 
Area must exceed three acres. Woodlot, land with salable 
Classification wood or timber; plantation, land without sal- 
of Lands. ^ble wood OP timber. 

Section 2. — Apply to clerk on forms furnished by State 
Tax Commissioner giving encumbrances and bounds. Clerk 
Method of ^^^ notify assessors, who will then view the 
Application, igj^j ^^^ value Separately the land, buildings 
and trees. If they decide that the land is not suitable for 
classification the owner may appeal to the State Forester. 

Sectio7i 3. — After valuations the assessors must notify 
Tax Commissioner. Owner can appeal from the valuations 
Appeal from of the assessors to the Tax Commissioner, 

Assessors' . . . „ , 

Valuations. whose decision is final. 

Section 4- — Owner shall notify clerk within ten days, and 
before April 1, of his acceptance, and clerk will notify the 
Recording the ^ssessors. Clerk shall file in registry of deeds 
Certificate. ^ certificate of classification and receive a fee 
of $2 for so doing. The law is then in operation, on the land. 

Section 5. — Land exempt from all taxes except those 
Land exempt named in this act. All buildings are taxable 
from Taxes. ^s real estate. 

Section 6. — Land to be taxed as real estate and valued 
Forest Land exclusive of trees and buildings. Appeal can 
'^^^- be taken to Tax Commissioner in the matter 

of assessment. 

Section 7. — Land classed as woodlot is subject to forest 
commutation tax, to be levied annually and based on the 
Commutation valuations of 1913. The total of tliis tax will 

Tax Previous . i . r> i i i 

to 1919. be the tax levied on the classified lands, minus 



11 



the amount of the land tax. It is to be apportioned among 
the different owners in proportion to the stumpage vahie of 
each lot. 

Section 8, — All classified land, whether woodlot or plan- 
tation, is also subject to the forest product tax. ]*]ach owner 
shall report to the assessors when his wood is porest 
cut the stumpage value thereof on forms pro- I'roduct Tax. 
vided by the Tax Commissioner; must notify assessors at 
least ten days before wood is removed, wdio may value the 
wood on their own account. Owner can appeal from their 
valuation to the State Forester or a board of arbitration. 

Forest product tax from 1914 to 1919 shall be at the rate 
of 1 per cent.; 1919 to 1924, 2 per cent.; 1924 to 1929, 3 per 
cent.; 1929 to 1934, 4 per cent.; 1934 to 1939, ^^^^ ^f 
5 per cent.; and thereafter 6 per cent. Product Tax. 

Assessors shall assess product tax between April 1 and 
July 1, and notify owner before September 1. 

The owner may remove wood to the stumpage value of 
$25 for personal use, and need not notify assessors or paj^ tax 
thereon. If the wood is not for personal use wood for 
the tax must be paid. Personal Use. 

After 1919 the tax will be based on the valuations of the 
year preceding the date of registration. After I9i9. 

In case of fire or other damage before 1919, the owner may 
apply to the assessors for a reduction in the commutation tax 
proportionate to the size of the loss on the Reduction for 
standing wood. Appeal can be made to the ^°^s ^^ ^^^®- 
Tax Commissioner from the decision of the assessors. Loss 
must total at least 10 per cent. 

Provision is made for the reduction of the commutation 
tax. Whenever timber is cut equal in value to the valuation 
in timber at the date of registration, the commutation tax 
will come to an end, even though there is still standing wood 



12 



on the lot. Thereafter the land will be subject only to the 
land and product taxes. Applications cannot be made pre- 
vious to 1919, and therefore land having upon it timber 
about to be cut cannot be advantageously classified. 

When such reductions are equal to the entire value of tlio 
standing wood the land shall be classified as plantation. 

Section 9. — • After April 1, 1919, an owner of two adjoining 
tracts, or any owner of one hundred acres of classified land, 
Consoiida- adjoining or not, can have them consolidated, 
c°Msified ^^^ the clerk will record the classification as 

Lands. pgj. section 4. Taxes will be assessed as of one 

tract. 

Section 10. — When classified land is sold the obligations 
of this act devolve upon the purchaser. When a product tax 
Sales of is due upon cut wood the assessors may demand 

c?ass?fied*^^ a deposit or a bond to cover the amount of the 
Land. ^^^x before the land can be transferred. 

Section 11. — In case of the sale of a portion of the classi- 
fied land which is subject to the commutation tax, the two 
parties must agree on a division of the tax, this agreement 
filed with the assessors, and be satisfactory to them. 

Section 12. — The owner may take his land from the classi- 
fied list by paying all current taxes due, and in addition a 
S^cia'^^'^^d pro<luct tax based upon the value of the stand- 
Land, ing wood. Such valuation is made by the 
assessors, but the owner may appeal from their valuation to 
the State Forester or to a board of three persons. The clerk 
shall record the notice of withdrawal in the registry and re- 
ceive a fee therefor. 

Section 13. — Assessors shall annually report to the Tax 
Assessors' Commissioner the information called for in 

Reports. section 13. 



13 



Section 14' — The Tax Commissioner shall give instruc- 
tions to the assessors and publish data received as per section 
13. He may require statements of income from Duties of Tax 
the owners of classified lands. Commissioner. 

Section 15. — In apportioning the State tax among the 
towns the commissioner shall not include in the town valua- 
tion the trees standing on classified land. One-tenth the 
product tax shall be paid to the State. 

Section 16. — ■ The State Forester is to issue regulations 
covering the points taken up in sections 17 Administra- 

^r. **<>^ state 

to 19. Forester. 

Section 17. — Owners of classified land are required to 
seed or plant parts of land suitable for such work that have 
not naturally restocked within three years from planting Cut- 
the date of classification. The State Forester over Land. 
may, at his discretion, extend the time. 

Section 18. — Seed trees must be left on the cut-over land 
or the land must be artificially stocked. 

Section 19. — Slash on the cut-over land must be disposed 
of according to the regulations of the State Forester. 

Sectiori 20. — Gives the State Forester power to enforce 
the regulations called for in the act. 

Section 21. — If the owner fails to disclose encumbrances 

on the land a fine of not more than $1,000 or _ 

Penalties, 
one 3^ear m prison. 

Section 22. — For other violations, and where no specific 
penalty is mentioned, a fine of not more than $100. 

Section 23. — Corporations may be formed to acquire land 
under this act. 

Section 24- — In taxing corporate franchises, organization 
such a corporation shall be exempt from taxes of COTpo^a^^ 
on the capital invested in the forestry business *io^8- 
on land classified ift this act. 



14 



Section 25. — Acts of 1909, chapter 490, part I., section G, 
Registration is repealed. This act refers to certain planta- 
exem^pt*\SI!ir ^ions and their exemption from taxation. 

Taxes. 

ACTS OF 1914, CHAPTER 598. 

An Act to provide for the Classification and Taxation 
of Wild or Forest Lands. 

Be it enacted, etc., as follows: 

Section 1. Owners of woodland or land suitable for 
forest planting may have such land classified for taxation 
under the following designations : — 

(a) Land with trees of merchantable value shall be known 
as Woodlot. 

(6) Land without trees of merchantable value shall be 
known as Plantation. 

No tract of land containing less than three acres shall be 
classified unless such tract is to be consolidated with other 
tracts under the provisions of section thirteen of this act. 

Classification. 

Section 2. Any owner of land suitable for classification 
as Woodlot or Plantation who desires to have it classified 
shall make application, in such form as the tax commissioner 
shall from time to time prescribe, to the clerk of the city or 
town in which the land is situated. The application shall 
state whether or not the land is encumbered by mortgages, 
leases, attachments, or other valid liens, except rights of 
way; and shall state also whether other persons than the 
applicant have an interest or interests in the land. In either 
case, the application shall be accompanied by the written 
assent to the classification of such mortgagees, lessees, attach- 



15 



iiig creditors or lienors, or persons having an interest in tlie 
land, which assent shall be under seal and in such form as 
the tax commissioner shall from time to time prescribe. The 
application shall be accompanied by such description by- 
metes and bounds as may be contained in the last conveyance 
of the land, or by two copies of a plat showing the location 
of the land by metes and bounds, and in either case shall con- 
tain a reference to the book and page of the record of said 
conveyance. If the land to be classified comprises a part of 
the land described in any conveyance, said application shall 
be accompanied by such a description by metes and bounds 
as will be sufficient to identify that part, or bj^ two copies of a 
plat showing the location of the part bj^ metes and bounds, 
and in either case shall give a reference to the book and page 
of the record of said conveyance. The clerk of the city or 
town in which the land is situated shall forthwith notify the 
assessors of such city or town of the filing of the application. 
The assessors shall forthwith determine whether the land is 
suitable for classification; and if they so determine, shall 
within thirty days make separate valuations of the land and 
of the value of the trees growing thereon, which value shall 
be the fair cash value of the trees on the stump, hereinafter 
called stumpage value. The assessors shall make separate 
valuations of any buildings on the land. They may also 
require the forest warden of the city or town to give such 
assistance as they may deem necessary in making the afore- 
said determinations and valuations. If the assessors shall 
determine that the land is not suitable for classification as 
aforesaid, they shall forthwith give notice thereof to the 
owner, who may appeal from such decision to the state forester. 
The state forester, after investigation and after hearing the 
persons interested, shall decide whether the land is suitable 
for classification, and shall notify the owner and the assessors 



16 



of his decision. If he shall decide that the land is suitable 
for classification, the assessors shall, within thirty days there- 
after, make the aforesaid valuations. 

Section 3. Said assessors shall, witliin ten days after the 
completion of said valuations, send written notice thereof, in 
such form as the tax commissioner shall from time to time 
prescribe, to the owner of the land; and the valuations so 
determined shall be conclusive unless the owner, within ten 
days after receiving them, files notice of an appeal to the tax 
commissioner from any or all of the valuations so determined. 
In case of such appeal, the tax commissioner or his dejjuty, 
after investigation and after hearing the persons interested, 
shall make final determination of said valuation or valua- 
tions, and shall notify the owner and the assessors of such 
determination, which shall be conclusive. 

Section 4. Upon the final determination of the aforesaid 
valuations, the owner, if he desires to complete the classifica- 
tion, shall, within ten days, notify the clerk of the city or 
town of his acceptance of such valuations; and such notifi- 
cation shall constitute a full acceptance of the conditions and 
requirements of this act. The clerk may, with the consent of 
the tax commissioner, receive and file the notification after 
the said time has elapsed. Upon receipt of such notification, 
the clerk shall forthwith classify the land and shall notify the 
assessors of the city or town in which the land is situated; 
but if the notification from the owner is not received on or 
before the first day of April in any year, the provisions of 
this act relating to taxation shall not take effect until the 
first day of April of the following j^ear: provided, that in the 
year nineteen hundred and fourteen said provisions relating 
to taxation shall take effect as of the first day of April, if the 
aforesaid notification from the owner is received on or before 
the first day of July. The clerk shall also cause to be recorded 



17 



in the registry of deeds for the county in which the land is 
situated a certificate of the classification of the land, which 
certificate shall contain the name of the owner of the land, 
the date of classification, the designation of the land classi- 
fied, and a copy of the description of the land, or of the plat, 
required by section two of this act. The clerk shall receive 
from the applicant a fee of two dollars for every such certificate 
of classification, and shall receive a fee of fifty cents for each 
subsequent copy thereof; and in addition the clerk shall 
receive the usual fee for recording said certificate in the 
registry of deeds, which fee shall be transmitted with the 
certificate to the register of deeds. Upon the recording of the 
certificate, the land shall thereafter be subject to all the con- 
ditions and requirements of this act unless it is withdrawn 
from classification; and said conditions and requirements 
shall be binding upon any owner thereof, his heirs and assigns, 
upon all persons who have assented to the classification, and 
upon all persons subsequently acquiring any interest in the 
land. 

Taxation of Classified Forest Land. 

Section 5. Land classified under this act shall be exempt 
from taxation except such as is imposed by this act, but shall 
be hable to the same extent and in the same manner as other 
land for special assessments. Buildings situated upon such 
land shall be subject to taxation as real estate under the pro- 
visions of chapter four hundred and ninety of the acts of the 
year nineteen hundred and nine and acts in amendment 
thereof and in addition thereto. 



18 



Forest Land Tax. 

Section 6. Land classified under the provisions of this 
act shall be subject to forest land tax. Said tax shall be 
assessed, levied and collected in the manner prescribed in 
chapter four hundred and ninety of the acts of the year nine- 
teen hundred and nine for the taxation of real estate within 
the commonwealth, upon its fair cash value exclusive of the 
value of all buildings and the value of all trees growing 
thereon: provided, that owners of classified land, instead of 
prosecuting an appeal, as provided in sections seventy-six to 
eighty of Part I of the said chapter, as amended, may, at 
their option, within thirty days after receiving the notice 
provided for by section seventy-five of Part I of the said 
chapter, appeal to the tax commissioner. If the tax commis- 
sioner or his deputy, upon a hearing, finds that the land has 
been overvalued, he shall make a reasonable abatement and 
an order as to costs. 

Forest Commutation Tax. 

Section 7. Land classified under this act as Wcfodlot 
shall be subject to forest commutation tax, which shall be 
assessed and levied annually as of April first by each city and 
town in the following manner: — 

(a) An account shall be opened by the assessors of each 
city or town for all lands classified as Woodlot on or before 
April first, nineteen hundred and nineteen, and not withdrawn, 
which account shall show the sum of the taxes assessed upon 
such lands, exclusive of buildings thereon, in the year nineteen 
hundred and thirteen. 

(6) From the aforesaid sum there shall be deducted, in each 
year from nineteen hundred and fourteen to nineteen hundred 



19 



and nineteen, inclusive, the total amount of forest land tax 
assessed for that year in the city or town, and the remainder 
shall be the total amount of forest commutation tax of the 
city or town for that year. 

(c) The total amount of forest commutation tax thus de- 
termined for each year from nineteen hundred and fourteen 
to nineteen hundred and nineteen, inclusive, shall then be 
apportioned to the various tracts of Woodlot, in proportion 
to the stumpage value of the trees growing thereon at the 
date of classification, as determined in accordance with section 
two of this act; and the several amounts thus ascertained 
shall be the amounts of forest commutation tax for which 
said tracts shall respectively be liable for that year. 

(d) Upon the completion of the assessments for the year 
nineteen hundred and nineteen the account provided for in 
subsection (a) shall be closed; and each tract of Woodlot 
classified on or before the first day of April of said year shall 
thereafter be liable for the same amount of forest commuta- 
tion tax that was levied in the said year nineteen hundred and 
nineteen, except as provided in subsections {g), {h), (i), and 
(j) of this section. 

(e) Upon every tract of land classified as Woodlot in any 
city or town after April first, nineteen hundred and nineteen, 
the annual amount of forest commutation tax shall be the 
amount of tax assessed and le\aed upon such tract, exclusive 
of the buildings thereon, in the last assessment and levy prior 
to the date of classification, less the amount of forest land 
tax assessed and levied in the next assessment and levy subse- 
quent to said date of classification. 

(/) Forest commutation tax shall be collected in the manner 
prescribed by Part II of chapter four hundred and ninety of 
the acts of the year nineteen hundred and nine for the taxa- 



20 



tion of real estate within the commonwealth and acts in 
amendment thereof and in addition thereto. 

(g) In case of the destruction by fire or otherwise on or 
before April first, nineteen hundred and nineteen, of trees 
standing upon land classified as Woodlot, the owner of the 
land may apply to the assessors of the city or town for a reduc- 
tion of forest commutation tax. Such application shall not 
be made except in respect of trees of a value equal to or in 
excess of ten per cent of the stumpage value of the trees stand- 
ing on the land at the time of classification. The assessors 
shall determine what proportion of said stumpage value of the 
trees has been destroyed by fire or otherwise, and shall make 
a proportionate reduction in the valuation of said trees in 
determining the amount of forest commutation tax which the 
land shall thereafter pay. The assessors may require the 
forest warden of the city or town to give such assistance as 
may be necessary in determining the proportion of stumpage 
value so destroyed. The assessors shall also deduct from the 
total am.ount of forest commutation tax thereafter levied in 
the city or town an amount of tax proportionate to any and 
all reductions in valuations made to landowners in accordance 
with the provisions of this subsection. From the aforesaid 
determination of the assessors, the owner may appeal to the 
tax commissioner in the manner provided in section six of 
this act. 

(/i) In case of the destruction by fire or otherwise, subse- 
quent to April first, nineteen hundred and nineteen, of trees 
standing upon land classified as Woodlot under this act, the 
owner of the land may apply to the assessors of the city or 
town for a reduction of forest commutation tax. Such appli- 
cation shall not be made except in respect of trees of a value 
equal to or in excess of ten per cent of the stumpage value of 
the trees standing on the land at the time of classification. 



21 



'J1ic asycssors yhall determine wlial amount and [)roporiion 
of said stumpagc value of the trees lias been destroyed by fire 
or otherwise, and shall make a proportionate reduction in the 
forest commutation tax for which the owner shall be liable. 
The assessors may require the forest warden of the city or 
town to give such assistance as may be necessary in determin- 
ing the proportion of stumpage value so destroyed. From 
the determination of the assessors, the owner may appeal to 
the tax commissioner in the manner provided in section six 
of this act. 

(i) On and after April first, nineteen hundred and nineteen, 
any owner of land classified as Woodlot may, as hereinafter 
provided, apply to the assessors of the city or town for a reduc- 
tion of the amount of forest commutation tax for which the 
owner is liable. Such application may be made only in respect 
to trees upon which forest product tax has been paid; and 
may not be made except in respect of trees of a stumpage 
value equal to or in excess of ten per cent of the stumpage 
value of the trees standing upon the land at the date of classi- 
lication. Upon receipt of such application, the assessors of 
the city or town shall reduce the forest commutation tax for 
which the owner is liable in any subsequent year, by a per- 
centage equal to the percentage which the stumpage value of 
the trees bears to the stumpage value of the trees standing 
upon the land at the date of classification. 

(j) When the reductions in valuations made in accordance 
with subsections {g), (h) and {i) shall equal the stumpage 
value of the trees determined to have been standing on the 
Woodlot at the date of classification, the Woodlot shall no 
longer be liable for forest commutation tax and shall there- 
after be treated as if it had been classified as Plantation. 



22 



Forest Product Tax. 

Section 8. All land classified under this act shall be 
subject to forest product tax, which shall be assessed, levied 
and collected in the following manner : — 

(a) Except as provided in subsection (e) of this section, 
every owner of land classified under this act shall, on or before 
the first day of May in each year, report to the assessors of 
the city or town in which the land is situated, under oath, in 
such form as the tax commissioner shall from time to time 
prescribe, the gross amount and stumpage value of all wood 
cut from the land during the twelve months preceding the 
first day of April, as well as the gross amount of all other 
})roducts of the land and such other income derived from the 
land as does not constitute an element determining the value 
of the land for the purpose of assessing forest land tax. In 
the case of wood, the aforesaid A^alue shall be the stumpage 
value, and in other cases it shall be the fair cash value. 

(6) Except as provided in subsection (e) of this section, 
immediately after the cutting of trees and not less than ten 
days before the removal of any wood from land classified 
under this act, the owner shall notify the assessors of such 
intended removal and shall report the amount and stumpage 
value of such wood. Every such owner or his agent or repre- 
sentative who fails to comply with the foregoing requirement 
shall be liable to a fine of not less than ten nor more than one 
thousand dollars. The assessors shall have the right, after 
inspection, to make an independent determination of the 
amount of such wood or the stumpage value thereof, or both, 
and shall forthwith notify the owner thereof. The assessors 
may require the forest warden of the city or town to give 
such assistance as may be necessary. Such determination 



23 



shall be final and conclusive unless the owner shall forthwith 
file with the assessors either a notice of an appeal to the state 
forester or a written request for an arbitration. Such appeal 
or arbitration may be had as to the amount or stumpage 
value of the wood, or both. Upon such appeal, the state 
forester or his assistant shall, after inspection, make final 
determination thereof and an order as to costs. If arbitration 
be requested, the arbitration shall be by three disinterested 
persons, one to be chosen by the owner, one by the assessors, 
and the third by the agreement of the two thus chosen; and 
the decision of the arbitrators shall be final and conclusive. 
The fees and expenses of the arbitrators shall be paid by the 
city or town, and one half the amount thereof shall be assessed 
upon the land and included in the next warrant committed 
by the assessors to the collector of taxes for the collection of 
forest product tax. 

Under such regulations as the tax commissioner may pre- 
scribe, owners of land may, with the written consent of the 
tax commissioner, be exempted from the requirements of this 
subsection; and the aforesaid regulations shall govern the 
determination of amounts and stumpage values of wood for 
the assessment and levy of forest product tax. 

(c) Except as provided in subsection (e) of this section, 
forest product tax shall annually be assessed and levied upon 
the gross value of all wood, other products and other income 
ascertained as provided in subsections (a), (6), and (d) of this 
section, at the following rates : — 

For wood cut or other products or income derived from 
the land prior to the first day of April, nineteen hundred and 
nineteen, the tax thereon shall be one per cent; from said 
first day of April, nineteen hundred and nineteen, to the 
thirty-first day of March, nineteen hundred and twenty-four, 
inclusive, two per cent; from the first day of April, nineteen 



24 



Jiundred and twciiiy-four, to tiic thirty-first day of March, 
nineteen hundred and twenty-nine, inclusive, three per cent; 
from the first day of April, nineteen hundred and twenty-nine, 
to the thirty-first day of March, nineteen hundred and thirty- 
four, inclusive, four per cent; from the first day of April, nine- 
teen hundred and thirty-four, to the thirty-first day of March, 
nineteen hundred and thirty-nine, inclusive, five per cent; 
and on and after the first day of April, nineteen hundred and 
thirty-nine, six per cent. 

(d) Except as provided in subsection (e) of this section, the 
assessors of each city or town shall annually, between the 
first day of April and the last day of July, assess and levy a 
forest product tax upon the persons or corporations owning 
classified land upon the first day of April in such year . They 
shall receive as true the reports required in subsection {a) of 
this section, except as such reports may be revised in accord- 
ance with the provisions of subsection (b), but upon informa- 
tion, may add thereto the value of any products not reported, 
and, upon information, may revise the amount and valuation 
of products other than wood and of the other income derived 
from classified land. Notification of all assessments shall be 
sent to all taxable persons not later than the first day of 
September in each year, and taxable persons aggrieved by 
such assessments, other than assessments of wood, may apply 
for an abatement thereof in the manner provided by sections 
seventy-two to eighty-two, inclusive, of Part I of chapter 
four hundred and ninety of the acts of the year nineteen 
hundred and nine and acts in amendment thereof and in 
addition thereto. 

(c) Any owner, other than a corporation, of classified lands 
may remove from such lands aimually an amount of wood 
not exceeding twenty-five dollars in stumpagc value, without 
making the reports, giving the notifications, or being liable 



25 



for the tax required in subsecUons (a), (/>), (c) and (d) of lliis 
section : provided, that the wood is for his personal use, or for 
the use of his tenant. Such wood may subsequently be sold 
upon making the aforesaid reports and paying forest product 
tax thereon. 

(/) Forest product tax shall be a lien upon the land in 
respect of the product or income from which it was assessed, 
and shall be collected in the manner prescribed in said chapter 
four hundred and ninety : provided, that if the assessors of the 
city or town, to insure the collection of said tax, deem it neces- 
sary, they may require of the owner either a cash deposit of the 
amount of forest product tax as estimated by the assessors, or, 
at his option, a bond with good and sufficient sureties con- 
ditioned upon the payment of the tax when levied. When 
such demand is made, the wood in respect of which forest 
product tax is payable shall not be removed from the land 
until the owner has complied with said demand, and any 
person who shall so remove said wood shall be liable to a fine 
of not more than five hundred dollars or to imprisonment for 
not more than sixty days, or to both such fine and imprison- 
ment. Forest product tax shall constitute a lien upon the 
wood or other product in respect of which it was assessed for 
so long as the wood or other product is in the possession of the 
owner of the land from which it was produced, or of a person 
taking the same with knowledge that the assessors have re- 
quired security for the tax and that such security has not 
been given, and any person taking said wood with such 
knowledge shall be liable for the amount of the tax. 

Consolidation of Classified Lands. 

Section 9. On and after the first day of April, nineteen 
hundred and nineteen, any owner of two or more adjoining 
tracts of land classified in any city or town as Woodlot or 



20 



Plantation, and any owner of more than one hundred acres 
of land so classified, whether the land consists of adjoining 
tracts or not, may apply for the consolidation of such tracts 
under a single classification. The application shall be in such 
form as the tax commissioner shall from time to time prescribe, 
and shall be filed with the clerk of the city or town in which 
said tracts are situated. The clerk shall forthwith classify 
the tracts as a single tract, shall record the classification in the 
registry of deeds, as provided in section four of this act, and 
shall receive therefor a fee, together with the fee required for 
such recording, as provided in said section four. He shall 
forthwith notify the assessors of the city or town of such con- 
solidation, and the assessors shall, on or before the first day of 
the following April, consolidate the valuations and assessments 
of all taxes imposed by this act, which taxes shall, on and 
after the aforesaid first day of April, be levied and assessed in 
respect of the entire tract of land classified, and not in respect 
of its constituent tracts of Woodlot or Plantation. Such con- 
solidated tract shall be known as Forest. 

Sales of Portions of Classified Lands. 

Section 10. No sale or other conveyance of classified 
land shall release the purchaser thereof, or other person ac- 
quiring an interest in such land, from any obligation or lia- 
bihty imposed by this act. Not less than ten days before the 
sale or conveyance of classified land upon which forest product 
tax has accrued or has been assessed, the owner of the land 
shall notify the assessors of the city or town in which the 
land is situated of the contemplated transfer, and the assessors 
may, if they deem it necessary to insure the collection of the 
tax, require of the owner either a cash deposit of the amount 
of forest product tax estimated to have accrued or actually 



27 



asRcssod, or, (it liis ojilion, a bond with good and sufTioient 
sureties conditioned upon the pajanent of the tax. 

Section 11. In case of the sale of any part of any tract 
of land, the owner of which is liable to the payment of forest 
commutation tax, the parties to such sale shall agree upon an 
equitable division of the aforesaid tax. A copy of this agree- 
ment signed by all of the parties to the conveyance shall 
forthwith be filed with the assessors of the city or town in 
which the land is situated, who shall accept the aforesaid 
division as the basis for the future assessment and levy of 
forest commutation tax, unless they find the division so un- 
equal as to reduce the security of the city or town for the 
collection of any part of the forest commutation tax there- 
after. Until such division of tax shall have been accepted by 
the assessors, the parties to any such sale or conveyance, and 
their heirs and assigns, shall be jointly and severally liable 
for all forest commutation taxes thereafter assessed in respect 
of the entire tract of land. 

Withdrawals. 

Section 12. Land classified under this act maj^ be with- 
drawn from classification by the owner at any time upon 
payment to the authorities of the city or town in which the 
land is situated of the amount of forest land tax and forest 
commutation tax which may be due for the current year and 
for all previous years, and upon payment of forest product 
tax upon the stumpage value of the trees then standing upon 
such land, as though the said trees had then been cut. The 
owner shall give the assessors of the city or town in which the 
land is situated notice in writing of his desire to withdraw 
the land from classification. The assessors shall forthwith 
make a valuation of the trees then standing upon the land, 



28 



and give notice of such valuation and of Ihc amount of forest 
product tax due thereon for such withdrawal ; and may require 
the forest warden of the city or town to give such assistance 
as may be necessary. If the owner of the land is aggrieved by 
the valuation made by the assessors, he may, within ten days 
after such notice, appeal to the state forester, or make a 
written request to the assessors for an arbitration, which 
arbitration shall be in accordance with the provisions of 
subsection (6) of section eight of this act. Upon the payment 
of the forest product tax thereon and of all other taxes due 
on account of the land, the land shall be withdrawn from 
classification. The clerk of the city or town shall forthwith 
record a certificate of such withdrawal in the registry of deeds 
for the county in which the land is situated. The owner of 
the land shall pay to the clerk a fee of one dollar for every 
such certificate of withdrawal, and a fee of fifty cents for 
each subsequent copy thereof; and in addition, the usual fee 
for recording said certificate in said registry, which fee the 
clerk shall transmit to the register of deeds. 

In case of all trees cut on said land within three years of the 
date of such withdrawal, a Forest Product Tax shall be 
assessed in accordance with the provisions of this act; and if 
the amount of tax thus assessed in respect to the land shall 
exceed the amount of tax assessed and levied at the time of 
withdrawal, the owner shall be liable for the payment of such 
excess under the conditions and requirements of section eight 
of this act. 

Reports of Assessors. 

Section 13. The assessors of each city and town shall 
annually report to the tax commissioner, in such form as he 
shall from time to time prescribe, the following information : ; — 



29 



(a) Tlio amount of land classifiod in aecordanco vviMi llio 
piovisions of this act. 

(b) The valuation of said land for the assessment and levy 
of forest land tax. 

(c) The amount of forest land tax levied and assessed. 

(d) The amount of forest commutation tax levied and 
assessed. 

(e) The amount and valuation of wood and the value of 
other forest products and income upon which forest product 
tax is levied and assessed. 

(/) The amount of forest product tax levied and assessed. 

Duties of the Tax Commissioner. 

Section 14. The tax commissioner shall from time to time 
prepare instructions which shall be followed by the assessors 
of the cities and towns in the assessment and levy of the taxes 
authorized by this act, and shall prescribe such forms and 
procedure as he may deem necessary for the administration 
of said taxes. He shall compile and cause to be printed annu- 
ally in the aggregate returns required by section sixty-two of 
Part I of chapter four hundred and ninety of the acts of the 
year nineteen hundred and nine the information furnished by 
the assessors of the various cities and towns in accordance 
with the provisions of section thirteen of this act. 

lie may also call upon individuals, firms or corporations 
owning land classified under this act for a statement of the 
amount and value of the wood or other products and income 
derived from such land, and may examine the books, 
accounts and papers of such individuals, firms and corpora- 
tions so far as may be necessary for the verification of the 
said statement. 

Section 15. In determining the basis for the apportion- 
ment of state and county taxes subsequent to the passage of 



30 



lliis act, the lax commissioner shall not include in (he valua- 
tion of property subject to taxation in any city or town, the 
valuation of trees standing upon land classified under this act. 
Of the whole amount of forest product tax levied and assessed 
in any city or town, ten per cent shall be for the use of the 
commonwealth, and the treasurer of each city or town shall, 
on or before the fifteenth day of November in each year, pay 
to the treasurer and receiver general of the commonwealth 
the said proportion of forest product tax. 

Administration. 

Section 1G. The state forester shall from time to time 
issue such regulations as are required by sections seventeen 
and nineteen of this act, and shall furnish copies thereof free 
of charge to the clerks, assessors and forest wardens of the 
cities and towns of the commonwealth and to such other 
persons as may apply therefor. 

Section 17. Owners of classified land shall, within three 
years after the date of classification, seed or plant any parts 
of such tracts that are suitable for seeding or planting and 
have not been naturally restocked: 'provided, that with the 
written approval of the state forester the time for seeding or 
planting may be extended. The state forester shall from time 
to time make regulations to insure such seeding or planting, 
which regulations shall permit any approved forestry methods 
and shall not require the expenditure of more than ten dollars 
per acre. 

Section 18. Whenever any area of classified land equal 
to or in excess of three acres in extent is cleared of trees, the 
owner thereof shall either leave a suitable number of trees to 
provide for the re-seeding of the tract; or shall, unless the 
land is naturally re-stocked within two years, re-seed or plant 



ilic land in accordanco with the aforesaid regulations. If tlic 
owner shall elect to leave seed trees, and the land is not nat- 
urally re-stocked therefrom within a period of three years 
thereafter, the owner shall re-seed or plant the land or parts 
thereof, in accordance with the aforesaid regulations of the 
state forester. In either of the above cases, the state forester 
may extend the time for re-seeding or planting. 

Section 19. When trees are cut from any classified land, 
the owner of the land shall make such disposition of the slash 
as may be required by such regulations as the state forester 
shall from time to time prescribe: provided, that such regula- 
tions shall permit of any approved forestry methods. 

Section 20. If any owner of classified land fails to com- 
ply with the regulations of the state forester as to the seeding 
and planting of the land or disposal of slash required under 
sections seventeen to nineteen, inclusive, the state forester 
may cause the land to be thus seeded or planted or such clash 
to be disposed of, and the owner of the land shall be Hable to 
the commonwealth for the expense thereof: provided, that 
such planting shall not exceed in cost ten dollars per acre. 

If the owner, after notification from the state forester that 
the requirements of said regulations have not been complied 
with, fails to comply therewith within a reasonable time 
thereafter, the state forester, after a hearing, shall have the 
right to direct the clerk of the city or town to cancel the 
classification of the land. The clerk shall forthwith cancel 
the classification, notify the assessors thereof, and record a 
certificate of cancellation in the registry of deeds. The as- 
sessors shall forthwith make a valuation of the trees standing 
upon the land, and assess a forest product tax thereon, which 
shall forthwith be levied and shall be collected in accordance 
with the provisions of section eight of this act. 

Section 21. For services rendered under the provisions of 



sections two, seven, eight and twelve, the forest warden of a 
city or town shall receive from the city or town the compensa- 
tion provided by section twenty-three of chapter thirty-two 
of the Revised Laws. 

Penalties. 

Section 22. Anj^ applicant for. the classification of land 
under this act who fraudulently fails to disclose all encum- 
brances thereon or interests therein, then existing, shall be 
punished by a fine of not more than one thousand dollars, or 
by imprisonment for not more than one year. 

Section 23. Any person violating any requirement of this 
act for which no specific penalty is provided, shall be punished 
by a fine of not more than one hundred dollars. 

Organization and Taxation of Corporations formed for 
the Purpose of ow^ning Classified Lands. 

Section 24. Section seven of chapter four hundred and 
thirty-seven of the acts of the year nineteen hundred and 
three, as amended by chapter two hundred and eighty-six of 
the acts of the yes^r nineteen hundred and six, and by chapter 
five hundred and ninety-five of the acts of the year nineteen 
hundred and twelve, is hereby further amended by adding at 
the end of said section the following words : — and provided, 
further, that corporations formed for the purpose of owning 
classified forest land under the provisions of the forest classi- 
fication and taxation act may be organized without limitation 
of the term of their duration, — so as to read as follows : — 
Section 7. Three or more persons may associate themselves 
by a written agreement of association with the intention of 
forming a corporation under the general laws for any lawful 
purpose which is not excluded by the provisions of section 
one : provided, that the agreement of association of a corpora- 



33 



lion formed for the piirpo«o of iicquiriiig, holding, managing, 
imjiroving, leasing, buying and selling real estate shall state 
the term of the duration of the corporation, such term not to 
exceed fifty years; and provided, further, that corporations 
formed for the purpose of owning classified forest land under 
the provisions of the forest classification and taxation act may 
be organized without limitation of the term of their duration. 
Section 25. In the taxation of corporate franchises, 
under the provisions of sections forty to forty-three, inclusive, 
of Part III of chapter four hundred and ninety of the acts of 
tlie year nineteen hundred and nine and acts in amendment 
thereof and in addition thereto, corporations organized for 
the purpose of owning classified land classified under the pro- 
visions of this act shall be exempt from taxation upon such 
proportion of their capital stock as is actually invested and 
employed in the business of forestry upon land classified under 
the provisions of this act. 

Registration of Land now Exempt from Tax^ytion. 

Section 26. Section six of Part I of chapter four hundred 
and ninet}'- of the acts of the year nineteen hundred and nine 
is hereby repealed, but this repeal shall not affect exemptions 
existing at the date of the passage of this act. Owners of land 
exempt from taxation under the provisions of said section 
may, at the end of the period provided by said section, classify 
such land as Plantation under this act. When such land is 
thus classified as Plantation, the assessors shall not be required 
to value the trees standing thereon, but shall make the other 
valuations required b}^ section two of this act. 

Section 27. This act shah be known as the forest classi- 
fication and tax act. 

Section 28. This act shall take effect upon its passage. 
[Aijproved June 2, 1914- 



34 



REGULATIONS OF THE STATE FORESTER. 

Under section 16 of the taxation law the State Forester is 
required to make regulations covering the requirements of 
sections 17 and 19. Owing to the various circumstances to 
be met with on different lands these regulations will be made 
as general and as simple as possible. The intention of sections 
17 and 18 is to insure that all the classified land shall be 
growing a forest growth of value, and will not be lying idle 
and non-productive. As long as this condition is attained 
tlie State Forester is not particular as to the means employed. 

Under section 17, lands classified under tliis act must con- 
tain a sufl[icient number of seedlings or sprouts of species of 
commercial value to produce at maturity a well-stocked stand 
of timber or cordwood. Generally speaking, if the average 
age of the trees is under ten years, there should not be less 
than 500 seedhngs or sprouts well distributed to the acre. If 
under twenty-five years of age not less than 250 to the acre. 

When there are seed trees on the land or adjacent to it 
which there is reason to beheve will stock the land by natural 
means in not more than seven years, the State Forester will 
extend the time for natural seeding beyond the three-year 
limit. To insure a well-stocked stand by natural seeding 
there should be not less than two to five seed trees per acre, 
depending on their size, wind firm, and of a character to pro- 
duce a good crop. Adjacent growth must he on the west or 
south boundary of the land. No part of the land should be 
more than 500 feet from the source of the seed. 

Blanlvs and openings in otherwise well-stocked land, as 
long as they do not exceed one-half acre, and do not aggregate 
more than 5 per cent, of the total area of the classified land, 
need not be considered. 



85 



'r\\v. Stale Forester re(iuires tluit all artificial reforestiii*; 
shall be done by means of planting small trees, unless there 
is reason to believe that the cost of such work will exceed $10 
per acre, in which case he will allow the sowing of seed in seed 
spots by seed-planter or in plowed furrows. The indis- 
criminate sowing of seed seldom gives any results, and is not 
an approved method of reforesting. 

Under section 19, when land is cut off the owner shall cause 
to be cleared of slash a strip not less than 40 feet in width 
where such land adjoins a highway, railroad or the woodland 
of another owner. If the local forest warden, however, de- 
cides that the lot in question is not a sufficient fire risk he 
may amend this regulation so as to require none or only a 
part of the stipulated clearing. This regulation is practically 
identical with the slash law, Acts of 1914, chapter 101, and 
so involves no additional hardship on the owner of classified 
land. 

The State Forester has the right to amend or change the 
above regulations at any time. 

It is recommended that the owners of classified land subject 
to the above regulations shall consult with the State Forester 
and obtain his advice concerning their treatment. In this 
way they will avoid any trouble from the penalties of sec- 
tion 20. 

The purpose of the new law, in fact, is to encourage modern 
forestry throughout the Commonwealth, and the State 
Forester stands ready to assist in every way possible to this 
end. 




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LIBRARY OF CONGRESS 




